The inherent problems of state-owned enterprises (SOEs), such as the lack of external monitoring, may harm their accounting quality. However, the results from prior research are not consistent. Therefore, this study investigates the effect of state o...
Privatization has played an important role in national economic reform in Vietnam. However, unlike other transitional countries in Central and Eastern Europe, Vietnam has chosen a partial and gradual privatization where the government still holds sig...
The level of state ownership in corporations is still a controversial topic because of its duality: on the one hand, it brings resource advantages, and on the other hand, it causes agency problems. Thus, our study aims to investigate the relationship...
As an emerging economy, China modernized its economy via split-share structure reform. This reform changed the nature of ownership in state-owned enterprises (SOEs). Following this reform, we investigated the research question concerning how reductio...
In recent years, the innovation of state-owned listed enterprises has gained substantial momentum in academic research due to their vital role in sustainable economic development. This article examines and evaluates the influence of mixed-ownership r...
This paper examines the impact and mechanism of digital transformation on green innovation in state-owned enterprises. The study uses Chinese A-share listed state-owned enterprises from 2012 to 2023 as the sample, with the perspective of mixed owners...
Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real earnings management) to manipulate reported earnings and mislead users of financial information....
Corporate risk-taking behavior and investment is a crucial factor in order to seek higher profits and a better trading strategy. Competitive advantage and innovation, while maintaining profitability and state ownership, are considered as crucial reso...
In the realm of China’s bustling economy, a fascinating dynamic exists between family businesses and state-owned enterprises, characterized by a symbiotic relationship and collaboration. Many family firms today originate from state-owned enterp...
To improve the sustainability and efficiency of transport systems, communities and government agencies throughout the United States (US) are looking for ways to reduce vehicle ownership and single-occupant trips by encouraging people to shift from dr...
Fulfilling social responsibilities in order to sustain development has increasingly become a strategic choice for companies. Good corporate governance can guarantee high corporate social responsibility performance. This paper selects state-owned ente...
More enterprises from developing countries are conducting cross-border acquisitions (CBA) in the global market. Inter-industry acquisitions take the form of waves, and the position in an acquisition wave has been confirmed to be related to acquisitio...
Environmental regulations (ER) affect enterprise behaviors. Nevertheless, whether the state ownership influences the relationship between environmental regulations and enterprises’ green intentions and behaviors need to be explored further. In...
This paper investigates the relationship between two characteristics of corporate governance (concentrated and state ownership) and firm financial performance by bringing new and extensive evidence from an emerging market. Further, this study examine...
This study investigates the effect of ownership type (state and family ownership versus non-state and non-family ownership) on labour cost stickiness in companies listed on the Tehran Stock Exchange (TSE). The study examines the labour cost stickines...
This paper seeks to investigate how earnings quality is affected by related party transactions (RPTs). The research also examines the impact of ownership structure as a moderating variable on this relationship. Panel data with the firm fixed effects...
From the perspectives of ownership dispersion degree after the entry of foreign shareholder and the foreign ownership participation level, respectively, this paper takes Chinese hybrid OFDI state-owned listed industrial companies from 2007 to 2019 as...
In recent years, the development of China’s state-owned companies (SOEs) has slowed dramatically due to the improvement of the government–enterprise relationship and maturity in the market system. To accomplish the market-oriented transfo...
In response to the increasing global emphasis on environmental accountability, the issue of greenwashing requires urgent resolution. This research investigates how state ownership affects greenwashing behaviors in Chinese A-share private companies ov...
This paper examines the effect of state ownership on the effective tax rates of Spanish companies. Using information regarding 3169 companies during the period of 2008–2014, we show that there are significant differences between the tax burdens...
Innovation ability has become an important factor affecting the global competitiveness and sustainable development of state-owned enterprises (SOEs) in China, particularly during the COVID-19 period. This study examined the association between hetero...
The importance of data is increasing along its inflation in our world today. In the big data era, data is becoming a main source for innovation, knowledge and insight, as well as a competitive and financial advantage in the race of information procur...
7 October 2019
This paper extends resource dependence logic by investigating the antecedents of technological diversification and further identifies its boundary condition. We argue that this resource dependence logic is bound by state ownership through coalitions...
When the government creates state-owned enterprises (SOEs), one of the primary purposes is to reduce its financial burden in the long run, also called financial sustainability. Nonetheless, previous research has pointed out that SOEs struggle to achi...
Financial market imperfections constrain firms’ ability to obtain funds. This is especially true for the former communist bloc countries. However, the restrictions on access to financing and the attitudes of management in these geographies rema...
This study examines the relationship between environmental, social, and governance (ESG) practices, financial reporting quality, and ownership structure in Chinese listed companies, based on a panel dataset of 1841 firm-year observations from 2016 to...
22 January 2026
Employing textual analysis of the “short-term vision” vocabulary in annual reports, we investigate the impact of managerial myopia on firm innovation and performance. Our results indicate that managerial myopia hampers innovation, and thi...
This study investigates the privatization situation in Indonesia between 1996 and 2020. This study conducts a comparative analysis to see the impact of privatization on companies’ performance and, with regard to the crisis that occurred with re...
To achieve carbon neutrality, China is working toward a green transition where a key focus is to promote green innovation among privately-owned enterprises (POEs). Reverse mixed ownership reform, represented by the participation of state-owned capita...
Green innovation plays an increasingly significant role in sustainable development. We use the data of Chinese listed firms from 2010 to 2019 to investigate the impact of investor sentiment on corporate green innovation. The result indicates that opt...
This paper examines the innovation spending gap associated with overborrowing in China’s state-owned enterprises (SOEs). Based on the double agency problem of the banking sector, the authors hypothesize that SOEs are more inclined to a higher l...
The “Energy-Saving and Low-Carbon Action Implementation Plan for Ten Thousand Enterprises” urged Chinese energy users to establish an energy management system (EEM) that emphasizes energy conservation and emission reduction. This study ap...
This paper presents the demographics, dynamics, and attitudes of dog ownership across three states in India. The background of this research is set against the increasing significance of pet ownership in urban Indian contexts, with a particular focus...
Accurate disclosure and proactive engagement in ESG practices are essential for achieving high-quality economic development, particularly as China addresses significant challenges during its reform journey. The Classified Reform of State-Owned Enterp...
This paper examines the relationship between generational differences, risk tolerance, and attitudes towards financial investments in a nationally representative sample from the United States of America. The sample consists of pooled cross-sectional...
COVID-19 caused great difficulties in many people’s daily lives, including university students in Japan. This study examined whether living with companion animals and attachment to companion animals influence the moods of university students. Student...
Outward foreign direct investments from innovative Chinese firms pose challenges to American stakeholders regarding how to balance economic gains and nationalistic sentiment. Relying on the stakeholder management framework, we analyze the dual nature...
We appreciate Venturino, Weaver, Kraus, and Hekman’s comment on our paper “Expectations versus Reality of Designer Dog Ownership in the United States” [...]
By using the 2017 National Household Travel Survey (NHTS) data, this study explores the status quo of ownership and usage of conventional vehicles (CVs) and alternative fuel vehicles (AFVs), i.e., Hybrid Electric Vehicles (HEVs), Plug-in Hybrid Elect...
There are numerous approaches and conclusions regarding church and state relations and how Christianity affects public policy. Yet the purpose of this study is to question some of the philosophical assumptions and biblical interpretations that Christ...
State aid for airlines around the world has been a common practice during the COVID-19 pandemic, as the air transport was one of the sectors most heavily affected. This study analyzes 27 cases of state aid to EU airlines between 1 March 2020 and 30 S...
Government support has long been viewed as a key driver of sustainable transformation and green technological progress. However, the underlying mechanisms (“how”) through which preferential policies influence green innovation, as well as...
State Forest Management Organizations (SFMOs) play a crucial role in the European forest sector, managing almost half of the forests in the region. SFMOs are often only managed for timber production, whereas, being publicly owned, they should play an...
This paper analyzes the effects of stock option incentives on inefficient investment. Specifically, based on the motive of design, we divide stock option incentives into incentive-driven and welfare-driven incentives. Our research is based on the pan...
19 August 2022
While social media has become increasingly prevalent in recent years, few studies have examined the role of social media in regulating the environmental information disclosure (EID) of high-polluting enterprises. Using a sample of 2, 211 A-share list...
In this paper, we test the applicability of different Fama–French (FF) factor models in Vietnam, we investigate the value factor redundancy and examine the choice of the profitability factor. Our empirical evidence shows that the FF five-factor model...
Mixed ownership reform has contributed greatly to China’s economic development; however, there is little literature on how mixed ownership reform affects carbon performance in the context of environmentally sustainable development. Therefore, t...
28 February 2019
In 2017, the Joint Monitoring Programme estimated that 520 million people in India were defecating in the open every day. This is despite efforts made by the government, Non-Governmental Organizations (NGOs), and multilaterals to improve latrine cove...
How to raise productivity level has become the core issue of ensuring China’s sustained Economic Growth in the Future. The mixed-ownership has both the financing advantage of the SOEs and the competitive ability of the Private firms, which can...
In the United States, several studies have looked at the association between automobile ownership and sociodemographic factors and built environment qualities, but few have looked at household travel characteristics. Their interactions and nonlinear...
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